1987 (6) TMI 384

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..... the assessment year 1977-18. Amongst others, the turnover relating to the sale proceeds of two motor boats and a motor jeep were brought to tax. The petitioner stated that they are not dealers in these items. The said plea was rejected. The appeal filed before the Deputy Commissioner of Agricultural Income-tax and Sales Tax was dismissed. So also the second appeal filed before the Appellate Tribun .....

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..... t the assessee in that case is not a dealer in cars, and so the sale proceeds cannot be said to be apart of the taxable turnover. Relying on the decision of the Supreme Court in State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd. [1973] 31 STC 426 a Division Bench of this Court by judgment dated 18th November, 1985 held that the sale proceeds of one car is connected .....

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..... of Sales Tax v. Ratlam Strawboard Mills Private Ltd. [1984] 55 STC 194 (MP) and the unreported decision of this Court in T.R.C. Nos. 95 and 96 of 1979 and held that the turnover relating to the two items in question is exigible to tax. It found that the petitioner is not a dealer in motor vehicles or cars. But, it was found that the fishing boats were integral parts of the petitioner's machinery t .....

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